February 9, 2023

Consolidated Financial Results
for the Nine months Ended December 31, 2022
[Japanese GAAP]
Company name:
Oisix ra daichi Inc.
Stock exchange listings: TSE
Securities code:
3182
URL: http://www.oisixradaichi.co.jp
Representative:
Kohey Takashima, Representative Director, CEOContact:
Kohei Matsumoto, Director, Corporate Planning Division General Manager
Scheduled date of filing of Quarterly Report:
February 10, 2023
Scheduled date of payment of dividend:
Preparation of supplementary materials for financial results:
Yes
Holding of quarterly financial results meeting:None(All amounts are rounded down to the nearest million yen)

1. Consolidated Financial Results for Nine Months ended December 31, 2022
(from April 1, 2022 to December 31, 2022)(1) Consolidated Operating Results
Nine months ended

December 31, 2022
December 31, 2021(% of change from previous year)

Net Sales

Operating Income

Millionyen
87,47587,400Millionyen
3,293
4,979%
0.1
16.9%
△33.9
△18.8

Comprehensive income: 3rd Quarter of FY2022 (As of December 31, 2022)
3rd Quarter of FY2021 (As of December 31, 2021)(Note)*1. EBITDA stands for earnings before depreciation and amortisation.

Nine months ended

Net Income perShare

December 31, 2022
December 31, 2021

Net Income
Attributable to Ownersof the Parent

EBITDA*1Million
yen
4,960
6,385

Millionyen
1,942
3,294%△22.3△11.3%△41.0△15.5

2,774 million yen (△19.7%)
3,454 million yen (△8.0%)

Diluted Net
Income per Share

Yen

Yen

53.15
90.15

－90.10(2) Consolidated Financial Position
Period ended

December 31, 2022
March 31, 2022

Total Assets

Shareholders’Equity Ratio

Net Assets

Million yenMillion yen%

64,35052,634

26,77923,87238.7
42.0

2. Dividends
Fiscal Year ended or ending

Dividend per Share
1Q

March 31,2022
March 31,2023

2Q

3Q

Year-end

Total

Yen

Yen

Yen

Yen

Yen

――

0.00
0.00

―
―

0.00

0.00

0.00

0.00

March 31,2023 (Forecast)(Note)
Revisions to the most recently announced forecast: None1

3. Forecast for the Fiscal Year Ending March 31, 2023 (from April 1, 2022 to March 31, 2023)(Percentages represent year-on-year changes)

Net Sales
Million yen

Full year

120,000

Operating Income

EBITDANet Incomeper ShareNet Income%Million yen%

Million yen%

Million yen%

Yen

5.7

4,500

7.9

6,500

4.6

2,500

△8.3

68.41

(Note)*1.Revisions to the most recently announced forecast: None

* Notes(1) Changes of important subsidiaries during the period(Changes of specific subsidiaries in accordance with changes in the scope of consolidation):(2) Adoption of specific accounting treatments to the preparation of consolidated quarterly
financial statements:

NoneNone(3) Changes in accounting policies and accounting estimates, and restatements
1) Changes in accounting policies due to revisions in accounting standards:

None2) Changes in accounting policies other than 1) above:None3) Changes in accounting estimates:

None4) Restatements:

None(4) Number of shares issued (common shares)
1) Number of shares issued (including treasury stock):
As of December 31, 2022

38,028,092shares

As of March 31, 2022

38,014,892shares

2) Number of treasury stocks:
As of December 31, 2022

1,469,950shares

As of March 31, 2022

1,469,831shares

3) Number of average shares during the period:
Nine months ended December 31, 202236,555,203shares

Nine months ended December 31, 2021

36,541,920shares* This financial report is outside the scope of the audit by certified public accountants or auditing firms.
* Explanation of the proper use of forecast and other notes
The forward-looking statements herein are based on information available to the Company and certain assumptions deemed
reasonable as of the date of publication of this document. They are not intended as the Company’s commitment to achieve suchforecasts, and actual results may differ significantly from these forecasts due to a wide range of factors.

2

Consolidated Financial Statements(1) Consolidated Balance Sheet(Millions of yen)
As of March 31, 2022
AssetsCurrent assets
Cash and deposits
Accounts receivable - trade
Merchandise and finished goods
Work in process
Raw materials and supplies
Accounts receivable - other
Other
Allowance for doubtful accounts

As of December 31, 2022

13,071
8,964
1,950
83
532
2,927
1,217

9,424
12,963
2,300
86
668
3,511
1,084

△232

△225

28,51429,815

12,3304,152

11,823
4,763

16,482

16,586

1,261
2,271

1,371
2,468

3,533

3,840

Investment securities

1,796

11,640

Other

2,306

2,467

Total investments and other assets

4,103

14,107

24,11934,534

52,63464,350Total current assets
Non-current assets
Property, plant and equipment
Leased assets, net
Other, net
Total property, plant and equipment
Intangible assets
Goodwill
Other
Total intangible assets
Investments and other assets

Total non-current assets
Total assets3

(Millions of yen)
As of March 31, 2022
Liabilities
Current liabilities
Accounts payable - trade
Short-term borrowings
Current portion of long-term borrowings
Lease liabilities
Accounts payable - other
Income taxes payable
Contract liabilities
Provision for point card certificates
Other

As of December 31, 2022

6,188
1,010
39
692
5,855
226
250
151
1,501

8,559
7,020
32
705
5,748
678
318
137
2,046

15,91425,246

101
11,9568

79
11,470
9

561
29
190

553
22
189

12,847

12,32428,762

37,5703,994
8,015
14,4483,995
8,016
16,419△4,503△4,503

21,95423,928

Accumulated other comprehensive incomeValuation difference on available-for-sale securities
Foreign currency translation adjustment

16160

55946

Total accumulated other comprehensive income

Total current liabilities
Non-current liabilities
Long-term borrowings
Lease liabilities
Provision for retirement benefits for directors (andother officers)
Asset retirement obligations
Deferred tax liabilities
Other
Total non-current liabilities
Total liabilities
Net assets
Shareholders' equity
Share capital
Capital surplus
Retained earnings
Treasury shares
Total shareholders' equity

177

1,002

Non-controlling interests

1,739

1,848

Total net assets

23,872

26,77952,63464,350Total liabilities and net assets4(2) Consolidated Statement of Income(Millions of yen)
Nine months ended
December 31, 2021

Nine months ended
December 31, 2022

Net sales
Cost of sales

87,40044,99487,47545,471Gross profit

42,40542,003

Selling, general and administrative expenses

37,426

38,710Operating profit

4,979

3,293

04
1324
4
19
48

0
4
12
10
4
8－
24

40
18

139

100

51
12－

91
5212

510

69

319

5,049

3,073

Gain on extinguishment of debt

123－

Total extraordinary income123－

Loss on valuation of investment securities

7－

Total extraordinary losses

7－

Profit before income taxes

5,165

3,073

Income taxes - current
Income taxes - deferred

1,707
206

1,241

Total income taxes

1,914

1,123

Profit

3,251

1,949

Profit (loss) attributable to non-controlling interests△437

Profit attributable to owners of parent

3,294

1,942

Non-operating income
Interest income
Dividend income
Compensation income
Subsidy income
Material recycling revenue
Recoveries of written off receivables
Share of profit of entities accounted for using equity
methodGain on investments in investment partnerships
OtherTotal non-operating income
Non-operating expenses
Interest expenses
Foreign exchange losses
Share of loss of entities accounted for using equity
methodOtherTotal non-operating expenses
Ordinary profit－Extraordinary income

Extraordinary losses

5△117

(3)

Consolidated Statement of Comprehensive Income(Millions of yen)
Nine months ended
December 31, 2021

Nine months ended
December 31, 2022

ProfitOther comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Share of other comprehensive income of entities
accounted for using equity method
Total other comprehensive income

3,251

1,949

△11222△731785
7203824Comprehensive income

3,454

2,774

3,497

2,767

△437

Comprehensive income attributable toComprehensive income attributable to owners ofparentComprehensive income attributable to non-controllinginterests

6